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Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks using a rubber stamp. No one compares … the approved warrants with the checks cleared, as shown on the bank statements, and review the bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Excessive voids or credits New vendors, especially if payment goes to a post office (PO) box Items purchased that …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Sweden – Justice Court (2014M-318)
… not providing sufficient oversight of Court operations and have not adequately segregated the duties of their clerks. … and accountability analyses. However, the Justices do not regularly review them. The clerks have developed their … accountability analyses and the Court's accounting records on a regular basis for timeliness and accuracy. Ensure all …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Oyster Bay - Financial Condition Management (2020M-74)
… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… spending or thoroughly audit Park-related claims prior to payment. Town employees were not required to document usage …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and under the control of … government employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesLowville Academy and Central School District – Financial Condition (2015M-220)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $25 million. Key Findings Over the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mCrown Point Fire District – Board Oversight (2024M-29)
… operations. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial … 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to … are properly filed. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Montauk Union Free School District – Information Technology (2022M-137)
… (District) officials secured access to the network and financial application and developed an information … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were … IT contingency plan. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Village of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2XII.4.A Vendor Requests for Payment – XII. Expenditures
… Law § 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) the State has not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentWayne County Probation Department – Restitution Payments (S9-20-6)
… checks totaling $618 were not properly followed up on and officials did not always make reasonable efforts to … and recommendations. Appendix B includes our comments on issues raised in the County’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6State Comptroller DiNapoli Releases School District Audits
… result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. In … information technology security (IT) awareness training to all online banking users was not provided. Sensitive IT … implement the faculty auditor’s recommendations. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102City of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… District’s budgeted expenditures for the 2013-14 fiscal year were $13.9 million. Key Findings From fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Graded Rates – Contribution Stabilization Program
… rate will increase/decrease by 1 percent in the direction of the System average rate. If the gap is less than 1 …
https://www.osc.ny.gov/retirement/employers/csp/graded-rates